Annual Report 2025

舜宇光學科技（集團）有限公司 • 2025 年報 177 FOR THE YEAR ENDED 31 DECEMBER 2025 截至二零二五年十二月三十一日止年度 Notes to the Consolidated Financial Statements 綜合財務報表附註 2. 應用新訂及經修訂香港財務 報告準則會計準則（續） 香港財務報告準則第 18 號財務報表 的呈列及披露 香港財務報告準則第 18 號 財務報表的呈列 及披露 載有財務報表的呈列及披露規定， 將取代香港會計準則第 1 號 財務報表的呈 列 。該新訂香港財務報告準則會計準則繼 承香港會計準則第 1 號中多項規定，並引入 新規定，即在損益表中呈列指定類別及定 義的小計，在財務報表附註中披露管理層 界定的績效指標，以及改進財務報表中所 披露資料的匯總及分類。此外，香港會計 準則第 1 號的若干段落已移至香港會計準則 第 8 號 會計政策、會計估計變動及錯誤 （在 香港財務報告準則第 18 號生效後，其標題 將變更為 財務報表的編製基準 ）及香港財務 報告準則第 7 號。香港會計準則第 7 號 現金 流量表 及香港會計準則第 33 號 每股盈利 亦 已作出輕微修訂。 香港財務報告準則第 18 號及其他準則的修 訂將於二零二七年一月一日或之後開始的 年度期間生效，並允許提早應用。香港財 務報告準則第 18 號要求追溯應用，並附有 具體的過渡條文。預期應用新訂準則在確 認及計量方面將不會對本集團的財務表現 及狀況造成重大影響。然而，預期其將影 響綜合損益表的結構及呈列。 2. APPLICATION OF NEW AND AMENDMENTS TO HKFRS ACCOUNTING STANDARDS (Continued) HKFRS 18 Presentat ion and Di sc losure i n Financial Statements HKFRS 18 Presentation and Disclosure in Financial Statements , which sets out requirements on presentation and disclosures in financial statements, will replace HKAS 1 Presentation of Financial Statements . This new HKFRS Accounting Standard, while carrying forward many of the requirements in HKAS 1, introduces new requirements to present specified categories and defined subtotals in the statement of profit or loss; provide disclosures on management-defined performance measures in the notes to the financial statements and improve aggregation and disaggregation of information to be disclosed in the financial statements. In addition, some HKAS 1 paragraphs have been moved to HKAS 8 Accounting Policies, Changes in Accounting Estimates and Errors (the title of which will be changed to Basis of Preparation of Financial Statements upon effective of HKFRS 18) and HKFRS 7. Minor amendments to HKAS 7 Statement of Cash Flows and HKAS 33 Earnings per Share are also made. HKFRS 18, and amendments to other standards, will be effective for annual periods beginning on or after 1 January 2027, with early application permitted. HKFRS 18 requires retrospective application with specific transition provisions. The application of the new standard is not expected to have significant impact on the financial performance and positions of the Group in terms of recognition and measurement. However, it is expected to affect the structure and presentation of the consolidated statement of profit or loss.